TDS deductions not claimed in ITR .

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This query is : Resolved

Quick Summary

If you've missed claiming TDS deductions in your Income Tax Return (ITR) and received an intimation notice, you might have options beyond a revised ITR. While a rectification application under Section 154 might be rejected if the time limit for revised returns has passed, you can explore filing an appeal against the Assessing Officer's order. This is especially viable if your claim is genuine and supported by your TDS certificate and Form 26AS, even if the deductions weren't initially declared in the ITR.

amol sAKPAL

amol sAKPAL (Querist)

29 July 2023 Tax consultant misatkenly failed to claim dedcutions as per TDS certificat in the ITR. Then Intimation notice served . but i failed to approach to A.O. Then processed demand started. And my self assessment were adjusted for the year. I filed rectification appliation claiming dedcutions u/ 154. The A.O dismissed on the groung that dedcutions shall be claimd through revised ITR.
MY TDS certificate and Form 26as also there.
shall i file 119(b) condonation application or file Appeal against the Order of A.O

Adv.Amol Sakpal

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

30 July 2023 File rectification under section 154 under tax credit mismatch and file revised ITR.

amol sAKPAL

amol sAKPAL (Querist)

30 July 2023 Dear Sir,
Time period of Revised return has lapsed. so i filed rectification u/s 154 for claming dedcutions as per my TDS Certificate and form 26AS. The AO rejected the same on the ground that for dedcuctions only claimed through Revised Retrurn. The AO relied on Gutnez judgement of Supreme Court. so now, shall file 119(B) application before Pr.Commissioner as well as challange the order of AO by Appeal. Can both proceedings shall be possible ? because my claim is genuine based on TDS Certificate and same is reflected in form 26AS. only mistake has done that not a single dedcutions are not written in the ITR. so i am lliable to Pay 72k and till now it is adjucted upto 86 k. and still demand is pending .

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

30 July 2023 119(b) not applicable as return already filed.
File appeal you may get favourable orders.

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